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2012 (5) TMI 808 - ITAT DELHIExtract: ....... CIT(Appeals) decides the same on merits after perusing the original assessment record as directed above. In view thereof, this ground of appeal taken by the revenue is also allowed for statistical purposes. 7. In the result, revenue’s appeal is allowed for statistical purposes as indicated above. Order pronounced in open court on 11-05-2012.
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